How to calculate official salary. Salary calculation procedure
Oddly enough, for some reason many people are sure that wages and salary are the same thing. Because of this, confusion often arises: the contract states one amount, but the person receives less in person. Why? Let's figure out how to calculate salary based on salary and what you need to know for this.
Why is salary different from salary?
First of all, you need to remember once and for all that these are two completely different concepts. The salary is what you will receive in the accounting department or on your card at the end of the month, and the salary is the amount specified in the contract, this is your salary, so to speak, in “dirty” form. Various bonuses, allowances, taxes and deductions are not taken into account here - this is, so to speak, a “zero rate”, from which all subsequent calculations are made. Therefore, it is very important to figure out how to calculate your salary yourself, what these calculations depend on and how to check their correctness.
The salary is a fixed amount, it is not affected by additional payments for harmfulness, nor the number of days actually worked, nor the amount and amount of taxes withheld. However, all these factors greatly influence the amount you will receive at the end of the month.
What you need to know to calculate your salary correctly
- various coefficients can be applied to wages;
- the employee may be awarded a bonus and other payments;
- an employee may be fined for various violations;
- the employee may have obligations to pay alimony or other payments;
- an advance may be issued;
- insurance contributions are paid by the employer, and income tax is paid by the employee;
All these, as well as some other factors, reduce or increase an employee’s wages, but do not in any way affect his salary. Nevertheless, you should definitely remember about them, otherwise significant errors may be made during the calculation.
Salary calculation
In general, for this you need to apply a very simple formula that includes only 2 points:
- salary;
- income tax rate.
Everything is very simple: wages are equal to the amount of salary minus income tax, which in the Russian Federation is 13%.
Example:
Citizen N has a salary of 38,000 rubles, this point is clearly written in his contract. Over the past month, he conscientiously worked all the required days, had no fines or penalties, but did not earn a bonus. Thus, at the end of the month N will receive:
38,000 - 13% = 38,000 - 4,940 = 33,060 rub.
Example:
The same citizen N actually went to work only 9 days out of 23 allotted working days; the rest he took at his own expense to travel to relatives. We count:
- First you need to determine the average daily earnings of N, based on his salary: 38,000 / 23 = 1652.17 rubles.
- Now let’s calculate the part of the salary that corresponds to the time actually worked: 1652.17 x 9 = 14,869.53 rubles.
- Now let’s calculate the wages for 9 days worked: 14,869.53 - 13% = 12,936.49 rubles.
Calculation of wages when taking into account bonuses and allowances
However, in practice such calculations are very rare, so let's look at how to calculate wages based on salary if an employee receives, for example, a bonus of 15% of the salary and has a tax deduction for a child - 750 rubles. If we assume that the same citizen N worked 21 days in a month out of 24 possible, then under all the conditions described, the calculation will look like this:
- 43,700 / 24 x 21 = 38,237.50 rub. — salary for hours worked without deduction of personal income tax;
- 38,237.50 - 750 = 37,487.50 rub. — salary for actual time, taking into account tax deductions;
- 37,487.50 x 13% = 4873.375 - personal income tax, taking into account the use of deductions;
- 38,237.50 - 4873.375 = 33,364.13 - salary in hand.
How does the regional coefficient affect wages?
Sometimes you need to know how to calculate salary based on salary in conditions where, due to difficult climatic conditions, increased radiation or other harmful factors, an additional factor “for harmfulness” is added to the employee’s salary. This coefficient is also called regional, but it should not be confused with northern allowances for residents of the Far North. A similar coefficient is used in Udmurtia, Bashkortostan, Perm, Chelyabinsk, Vologda, Kurgan and other regions. The size of the coefficient is established by the Government of the Russian Federation separately for each region.
Example:
Still the same citizen N, with a salary of 38,000 rubles. and a bonus of 15%, worked all the days in good faith, does not have a tax benefit. The coefficient for the region where our citizen N lives is 1.8. It should be used like this:
- 38,000 + 5,700 = 43,700 - salary + bonus;
- 43,700 x 1.8 = 78,660 - salary taking into account the coefficient;
- 78,660 - 13% = 68,434.2 rubles. - salary to payoff.
How to check the accuracy of calculations
Labor legislation clearly states that the employee must be informed of all required allowances and deductions made from his salary. In order to comply with legal requirements, enterprises usually issue pay slips that clearly state how exactly the amount that you will see in your wallet or card at the end of the month was obtained.
Now you know exactly how to calculate salary based on salary, and you can independently check the accuracy of the calculations made by the employer. If you do not understand where this or that amount came from, or your calculations do not agree with those you see on the received sheet, do not hesitate to contact the accounting department for clarification - they are obliged to explain everything to you. Perhaps you forgot to take into account some parameter. To correctly calculate your salary, you need to know exactly about all the deductions and allowances that apply specifically to you.
So, the situation: at work you were given a pay slip with the calculation of your salary, but you cannot understand anything there. Separately, everything seems clear, here’s the salary, here’s the bonus, but together it doesn’t add up. How to calculate salary using salary data?
What coefficients does accounting take into account when calculating and how to check them? We will talk about this in this article.
What data is needed to calculate salaries?
You discussed the size of your future salary with the employer when applying for a job, during the interview. Did you think then that in reality the amount of your salary would differ from the agreed upon figures? Most likely, you were told a fixed amount of your official salary, from the level of which your salary is calculated and which is fixed in your How to calculate real salary knowing the salary.
- The amount of income tax will need to be subtracted from the funds you earn. At the same time, insurance contributions do not affect the level of wages, since they are paid from the employer’s funds;
- The salary will most likely be divided into 2 parts: an advance and the actual salary;
- You may have third-party obligations, for example, alimony or payments under writs of execution, which will affect the level of your salary;
- There may be bonuses, hazard allowances and other increasing factors.
These points affect the resulting figure of your salary, both decreasing and increasing it. Don't forget about them.
The formula by which wages are calculated
In fact, there are several formulas. Let's look at them with examples. Let's start with the most basic one, which includes the following points:
- The size of your salary;
- The number of days you worked in a month;
- Your income tax.
We deliberately believe that you do not receive any additional payments, bonuses or make any payments, in which case your salary will be calculated using a simple formula:
- First, divide your salary by the number of working days in a given month and multiply the resulting amount, equal to your one-day salary, by the number of days worked;
- From the amount received we subtract 13% of your income tax and receive the amount to be issued in your hands.
Example: your salary is 23,000 rubles. Last month there were 22 working days. You worked 20, because you took 2 days for family reasons without pay. We calculate using the formula:
23,000 / 22 × 20 = 20,909.09 rubles - this is your salary before tax is applied;
20,909.09 / 100 × 13 = 2,718.18 rubles – your personal income tax;
20,909.09 - 2,718.18 = 18,190.91 rubles - your salary after tax.
However, it is clear that you will not encounter such simple calculations in practical life. Bonuses, compensation, deductions are applied in each organization. Let’s say that under the same conditions from the first example you receive another bonus in the amount of 30% of your official salary. Then, other things being equal, your salary will be calculated as follows:
The amount of salary and bonus is 23,000 + 6,900 = 29,900 rubles - this is your monthly salary;
29,900 / 22 × 20 = 27,181.18 rubles - this is your salary before tax is applied;
27,181.18 / 100 × 13 = 3,533.55 rubles – your personal income tax;
27,181.18 - 3,533.55 = 23,647.63 – your salary after tax, in your hands.
If you qualify for or purchase a property, this will mean that your tax bill will be reduced. Therefore, you first need to calculate the amount of personal income tax. It is calculated like this: in our case, with a salary of 23,000 rubles, a tax deduction of 950 rubles. and 22 days worked in a month, personal income tax = 23,000 – 950 = 22,050 × 13% = 2,866.50 rubles.
Net salary = 23,000 – 2,866.50 = 20,133.50 rubles.
A simple formula that shows how payroll is easy to understand.
Salary calculations in areas with special climatic conditions
On the territory of our country there is a wide strip of areas that are considered special due to the terrain, increased radiation or climate conditions. Even if we exclude the far north from these areas, there still remains a sufficient number of areas with increased premiums, which are established separately for each region by decision of the Government of the Russian Federation. In this case, the size of each coefficient for each individual district is established by a separate Government resolution.
Today, for the regions of the Urals - Perm, Orenburg, Sverdlovsk, Kurgan, Chelyabinsk and Vologda regions, there is a regional coefficient of 1.15. The same coefficient is established for Udmurtia and Bashkortostan.
This district coefficient is applied to the employee's actual salary before income taxes are deducted from it. It is calculated as follows: the salary is summed up with all bonuses and allowances due, the resulting amount is multiplied by the regional coefficient. In this case, financial assistance, sick leave and other one-time deductions are not taken into account.
Example: an employee works in the Vologda region. If his salary is 23,000 rubles and his bonus is 8,400 rubles, his salary will be calculated according to the formula:
(23,000 + 8,400) × 1.15 = 36,110 rub. (salary before tax);
36,110 –13% = 31,415.70 rubles (salary in hand).
We calculate the salary of a military man
The salary of military personnel is even called differently: monetary allowance. The level of satisfaction is influenced by the following indicators:
- Rank;
- Military position;
- The duration of his service;
- Conditions for its passage.
The monetary salary of a military personnel consists of two parts: salary according to the position held and salary according to military rank. At the same time, the income tax rate for military personnel is the same: 13%. The uniqueness of the calculation of monetary allowance is that for some categories of military personnel special tax deductions are provided in accordance with Art. 218 of the Tax Code of the Russian Federation. The formula for calculating monetary allowance is as follows:
- We calculate the amount of salaries by rank and position;
- We add allowances for the place of service, special conditions of service, length of service, etc.;
- We withhold income tax, taking into account available tax deductions.
How to check your accounting department for accuracy of salary calculations
In order for the employee to monitor the correctness of the calculation of his wages, once a month, usually before the payment of wages, the employee receives a pay slip. In this sheet, each line represents all the operations performed to calculate the employee’s salary.
By taking the calculation sheet in your hands, you will be able to understand the principle of calculation and check the accuracy of the calculation by the accounting department. If the amounts agree, then everything is correct. If not, ask your accountant to do the calculation point by point with you to find the error.
Obviously, the actual amount of money received in hand should not coincide with the size of the salary, because personal income tax is withheld from the salary in the amount of 13%, and increasing coefficients are also applied (regional coefficient, bonus, tax deduction) or alimony payments or writ of execution are withheld .
Knowing all of your eligible increases and withholding amounts will help you calculate your salary knowing your salary just like accounting.
Absolutely every person in life has to learn something from scratch. We are not born knowing advanced mathematics, quantum physics and taxation. This is for the better, since we can choose our own path and decide what to put in our brain chest.
Here are the 4 main components of a successful entry into the topic of payroll calculation.
1. Study the main regulations on the topic of payroll calculation.
2. Decide what you need to know first in your situation.
3. Add practical knowledge to the regulatory legal acts
4. Put everything we’ve learned into categories
Now let's go through these points in more detail.
1. Study the main regulations on the topic of payroll calculation.
Yes, it's boring. I agree, it's hard. And most likely, you will not understand most of what is written there if you have not studied this topic before. But this is necessary for several reasons:
1. In your work you will immediately rely on original source– NPA, and not on the opinion of your predecessor at the workplace, fellow accountants from other areas of accounting, advice from sites with unknown authors, etc.
2. You will immediately learn to form and defend your opinion, relying on legal regulations, both before the authorities (who can sometimes come up with wonderful things) and during inspections
3. When faced with real work situations, you will roughly know where is this situation written? in NPA. It’s not “what” that is written (you still won’t remember it right away), but “where”.
A few words from personal experience, not accounting, but personnel experience, but the situation is relevant. Once upon a time, when I was 23 years old, my soldier husband and I came to live in a small village where his regiment was stationed. My first higher education – chemist – was no longer necessary. But after six months of sitting at home, I went crazy and was ready to go out as anyone, as long as they took me. And they were ready to hire me as a clerk in the personnel department (the personnel in the regiment were both military and civilian).
One day, my husband brought me a reading to study - the Labor Code, which was given by the head of office work, my future boss. It was horror, I read it and understood little of it. My indignation knew no bounds; I could not understand why I needed this. Is it really not possible to just take words and tell us what to do?
But when I went to work and worked in personnel for 3 years, I said thank you hundreds of times for reading this! It is impossible to teach everything in advance and talk about all the situations that may arise. But if you know that there is a legal regulation where you can get an answer, then the problem is solved in 99% of cases.
Later, my library of legal regulations expanded, laws regulating personnel issues of military personnel were added to the Labor Code - “On conscription and military service”, “On the status of military personnel”, “Regulations on the procedure for military service”, etc. These were weighty volumes with detailed comments that I studied from cover to cover.
Later, when I went to study to become an accountant, other legal acts came into play, in accounting and taxes. But now I already knew why I should read them.
So, what are the main legal regulations relating to payroll and related issues.
Basic regulations on wages
Labor Code;
Tax Code (Chapters 23 “Income Tax on Individuals”, 34 “Insurance Contributions”);
Federal Law No. 125-FZ of July 24, 1998 “On compulsory social insurance against industrial accidents and occupational diseases”;
Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”;
Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”;
Federal Law of June 19, 2000 No. 82-FZ “On the minimum wage”;
Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 “On the specifics of the procedure for calculating average wages”;
Decree of the Government of the Russian Federation of June 15, 2007 No. 375 “On approval of the Regulations on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth, monthly child care benefits for citizens subject to compulsory insurance in case of temporary disability and in connection with maternity”;
Resolution of the State Statistics Committee of Russia dated January 05, 2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment”;
Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n “On approval of the procedure for issuing certificates of incapacity for work”;
Decree of the Government of the Russian Federation of October 13, 2008 N 749 “On the peculiarities of sending employees on business trips.”
All these documents can be found completely free of charge in the Internet versions of legal reference systems, for example, Garant or Consultant-plus.
2. Decide what you need to know first in your situation.
It is impossible to know everything. And it's not necessary. And sometimes it’s just harmful! Despite the fact that I have a very good command of the topic of payroll calculation, I know some issues superficially, because... I haven't worked with them in practice. I studied them once, and then they were safely forgotten anyway. For example, summarized recording of working hours.
There is no need to study everything at once, in detail and in detail. Knowing the specifics of your organization or the one where you are going to work, draw up your study plan. Absolutely any organization will calculate disability benefits and vacation pay. Salaries will be calculated and paid (the simplest is salary), advances will be issued, personal income tax will be withheld and insurance premiums will be charged. This is the bare minimum.
Often management, even in small companies, goes on business trips, this is also useful. It is also worth studying the calculation of maternity and child care benefits. At least for now for general development: not in this company, but in another company it will be 100% useful.
Of course, you can’t do without reporting, so the required set is: DAM, 4-FSS, 2-NDFL, 6-NDFL, SZV-M, SZV-STAZH. Basic knowledge of HR is also needed, even if another employee is responsible for your HR. At least in general terms know how to hire an employee and fire him.
The rest is up to your specifics. You don’t have alimony workers or foreign workers – don’t worry about it yet. No overtime, no night work, no weekend work - don't study. There are no bonuses - and you don’t need to know how they are taken into account when calculating vacation pay (you’ll go crazy there until you understand).
Large training centers are eager to teach you EVERYTHING AT ONCE, if, of course, you count out a tidy sum. They pride themselves on their extensive programs that cover everything possible! You need to be convinced that there is something you don’t know yet, that changes happen every day, and if you don’t constantly go to seminars, then you are not a professional!
I am strongly opposed to you spending months and years studying something that YOU MAY NEVER BE USEFUL! Learn the basics and you'll be able to start working on your own right away. And all private aspects can be mastered if the need arises! And all options and situations cannot be foreseen in advance.
That is why ours includes the most basic, and therefore suits everyone:
- Basics of personnel accounting
- Vacation pay
- Benefits
- Payroll
- Insurance premiums
This does not mean that the course is superficial. In it, we study in detail, for example, complex situations that arise during dismissal, granting leave, calculating benefits (including for pregnancy, from the minimum wage and with restrictions in the minimum wage), judicial practice and recommendations of officials on controversial issues, etc. Even working accountants find it useful.
But let's return to our topic. So, you have decided what you need to study. What's next?
3. Add practical knowledge to the regulatory legal acts
You are reading IPA. This is where you need to start, so that the correct knowledge is immediately formed in your head, and not “something” picked up from dubious sites. In the video lessons of our course, we always at the very beginning spell out exactly the legal regulations on which we will rely.
After NPA, it is very useful to turn your views towards practice and try to calculate something. But how to do this if you haven’t seen a single example yet?
If you are looking for a way to do this “cheaply and cheerfully” and the speed of learning is not very important to you, then sit down with the books. No, not classic accounting textbooks, God forbid! You need books with practical examples. I like these:
- E.V. Vorobyova “Salaries in 2017”: has gone through many editions, updated every year, many examples, famous author;
- Salary: a practical guide for an accountant, ed. G.Yu. Kasyanova, ABAC publishing house: also republished many times, updated, a lot of examples.
These books are more suitable as desktop books for an already working accountant who has questions during his work, because The material is given in great detail.
So I repeat - don’t read everything! Read only what you have chosen as your program to study earlier. Otherwise, you will not get practice, but porridge. Start with simple situations, don’t get into the weeds, look at examples. Try to write out the conditions of the problem for yourself and calculate them yourself, without looking at the solution, and then compare.
Of course, in real work You can’t do without knowledge of the program. That is why in ours we combine both theory with examples and the solution of an end-to-end practical problem in the program (1C: Accounting and 1C: ZUP to choose from).
I don’t recommend studying the program from a book; it’s a waste of money and, more importantly, time. It's better to visit YouTube and find videos on the topic there. Some videos on salaries in 1C: Dina Krasnova has accounting ( link to playlist), and look for the ZUP yourself, there are a lot of them. Take a look, and then try entering your data into the program and repeating it yourself.
How to tie it all together
The obvious disadvantage of individual practical examples and videos is lack of relationship between them. Those. When studying salary payments, personal income tax and insurance contributions, you will never trace the entire path from salary formation, salary calculation to its payment and reporting. Therefore, everything you learn will form puzzle pieces that need to be put together.
Therefore, I can only recommend 2 options here. The first is to invent large cross-cutting task yourself (I looked for ready-made workshops, but couldn’t find them, so use your imagination) and work it all out on paper and in the program. You can copy your working database, add new fictitious examples to it, try new operations for you, see what happens, generate reports and track how each figure in it was formed.
I sincerely advise - take your work data, a paper form reporting and try to fill it out yourself, without the help of a program. This is the only way to understand the logic of reporting.
The second option is to sign up with us, where you will not only solve the problem under our guidance, but also check your solution.
4. Put everything we’ve learned into categories
All the information you will study needs to be stored somewhere. There will be 2 types:
- basic knowledge that you must remember by heart;
- solutions to individual situations that should be at hand.
For the first type of knowledge, I do not recommend writing lectures by simply writing down what you are studying in a notebook. It’s very difficult to find something in such records, it’s difficult to learn (you immediately remember school, university, and motivation drops below the plinth). Therefore, take a regular sketchbook or A4 sheets in landscape orientation and draw mind maps. Like the ones below. You don’t have to do it manually, I often use the free XMind program. It is in this program that the maps that we provide ready-made in our courses are made.
Sometimes it’s not possible to arrange everything clearly the first time, it’s ugly, uneven, etc. No problem - redraw it. Remember even better. Buy text highlighters, markers, colored pens, and use them. If you are an ardent supporter of linear notes (regular notes), then the recommendation to use color highlighting remains. You can draw diagrams and use colored bookmarks. I'm a big fan of all this stationery beauty, it improves my mood.
Also, for notes, I advise using not ordinary notebooks, but notebooks on collapsible rings, into which text blocks are inserted. If you want to supplement what has already been written down earlier, then simply insert the piece of paper into the right place and voila! In such notebooks it is convenient to insert mind maps on A4 that you have made separately, folding them in half, as well as various printouts from the computer.
In general, there are a lot of possibilities, the main thing is to approach it with your heart.
In addition to paper records, you will need storage for electronic information, such as interesting articles with examples that you come across on the Internet. For this I have been using it for two years Evernote and I recommend it to you. You can copy directly from the browser and this is much more convenient than simply copying, pasting text into a Word file and then saving (there is practically no way to find the copied text on the computer). The program has a very good free version that will be enough for you. You're not going to cram everything in there, are you? I warned you not to grab everything at once!
The recommendations from this paragraph are universal, suitable not only for the salary section, but also for everyone else. This concludes the instructions for studying payroll calculation. I sincerely wish you good luck in this interesting, but very difficult area of accounting!
To correctly calculate wages based on salary, these two concepts should be separated. Salary is the amount that is calculated by the accounting department for transfer to the card.
It takes into account all bonuses, allowances, tax and other deductions for a certain period of time actually worked.
Salary is the amount of money to pay an employee, specified in the employment contract when hired, i.e. a zero rate for counting all subsequent payments.
Taking into account the data on the salary of the hired employee, all actions for calculating wages are carried out based on the established calculation procedure according to one of two wage systems: time-based or piece-rate.
Complex various works, the results of which do not have material embodiment, and production costs, which are determined only by the amount of time spent on these works, are calculated according to time payments.
The use of this system is typical for settlements with personnel engaged in creative, research or organizational areas of work.
In customer service or accounting work, as in scientific research, it is impossible to calculate in advance the quantity and quality of the results obtained.
In such cases, only the value that determines the length of time spent on these actions is known. The value that makes up this value is the basis for calculating time wages.
Payment for the process of an employee’s labor activity, at the end of which the employer must obtain quantitative and, in some cases, qualitative results, is calculated according to piecework payment for labor costs.
Work production based on a contract with piecework wages is much more effective in increasing the productivity of the employee in fulfilling his labor obligations.
Payroll fund
The totality of all expenses, including bonuses, allowances, compensation for the salaries of personnel of any organizational structure, represents the wage fund.
This indicator is used to guide the analysis of the expenditure of funds on employee benefits.
With its help, costs are adjusted and optimized, salaries and rates are regulated.
All payments of pensions and insurance contributions provided for by legislative acts are calculated from the amount of the wage fund, which is calculated based on the planned time for work, the volume of production, according to tariff and piece rates.
Features of payroll calculation
- In the first case documents for accruals are submitted and processed twice a month, and with the obligatory payment of contributions to the pension fund. Payments under these documents are made twice a month;
- In the second– the salary is calculated once a month, but payments are also two-time: a pre-agreed advance and a salary minus the advance received. Receiving an advance is not subject to any tax deductions.
Indexation calculation
The wage indexation mechanism is designed to help compensate for monetary losses resulting from inflationary processes.
The procedure for calculating indexation is carried out in accordance with the legislative acts of the Russian Federation.
The frequency of application is established by a collective agreement and is made based on Rosstat data on the index of changes in consumer prices for goods and services, by multiplying the payment amount by the index.
Calculation for late payment
On the day following the day determined for payment of wages, if there is none, the period of delay begins.
According to its duration, a subsequent calculation of the employer’s compensatory payments is made, the amount of which directly depends on the duration of the delay.
It is equal to the amount obtained by multiplying the overdue payment by the number of days late and multiplied by the value of the adjusted refinancing rate.
Formula for calculating wages based on salary
To eliminate errors and simplify the process when calculating the amount of cash payments due to an employee, a verified formula is used, according to which:
- In case of time payment– the salary is divided by the number of working calendar days and multiplied by the days actually worked, then all types of compensation and incentive additional payments are added to this indicator. From the amount received as a result of these actions, income tax is deducted, as well as all deductions provided by law in each specific case. The amount of deductions, according to the law, cannot be more than 20% of the total income;
- To calculate piecework payment, the enterprise must maintain personalized statistics of product production. According to the orders drawn up on its basis, the quantity of products or services produced by the employee is taken, multiplied by contractual prices, and summed up with compensation and incentive payments. Remuneration for holidays and other non-working days is added to this value. From the amount received, income tax and all kinds of deductions are subtracted, the maximum amount of which is limited.
In addition to these basic calculation methods, there are additional remuneration systems in which the formula taken to calculate wages will differ slightly in its component values:
- commission method - when used, a percentage of the amount of work performed is added to the formula to the amount of additional payments;
- lump sum - calculation of the amount earned before taxes and payments are withheld, based on the listing of work performed, as well as regarding the contractual deadline for completion and amount of payment;
- calculation based on variable salaries - the accrual depends on the amount of revenue for a certain period.
Salary calculation example
For example, to calculate the salary of a specific employee, you should use the data of all required tax and social payments, as well as data on the labor costs incurred by him.
If, during the month-long period of time established as the period for calculating wages, consisting of, say, 21 working days, the employee worked 20 days, and the salary specified in the employment contract is 10,000 rubles, then in this case, according to the salary calculation formula, 10,000 x 20/21= 9523r – we receive a salary for the time actually worked. Let's add bonuses in the amount of 10% of the salary: 9523 + 1000 rubles = 10523 rubles.
The next step is to determine the required deductions. It should be borne in mind that payments to these funds are paid by the employer for work:
- pension;
- social insurance;
- compulsory health insurance.
An individual pays a mandatory tax of 13%: 10523 x 0.13 = 1368. If no other deductions are provided, the employee’s salary will be: 10523 – 1368 = 9155 rubles.
Taxes and withholdings
Quite often there are situations when you need to calculate the salary of an employee who has worked for less than a full month. This may be necessary if the employee was not employed from the first day of the month or was fired before the end of the pay period, if the employee was sick or went on vacation during the month.
According to the Labor Code, when calculating wages, the wage system used in the organization and the time actually worked by the employee, recorded in the time sheet, are taken into account. And errors in calculations can lead to fines and unnecessary attention from regulatory authorities. So, how do you still calculate your salary for less than a full month?
Or the salary system assumes that the employee receives fixed amount of remuneration per month of work. After working a full month, the employee receives a full salary, even if the month is short (for example, January with the New Year holidays).
If the employee was on unpaid leave, was not hired on the 1st day of the month, or quits before its end, The salary is reduced in proportion to the time worked and is calculated using the formula:
Monthly salary = Salary/Number of working days in a month * number of days actually worked
Time wages (calculation examples):
1. The employee has been officially employed since September 10, with a 5/2 work schedule and a salary of 25,000 rubles. The total number of working days in September, according to the timesheet, is 22, the number actually worked by the employee is 15.
Accordingly, the amount of payments for September will be:
25000/22*15 = 17,045.45 rubles.
The calculation is greatly simplified if the employee is not given a monthly salary, but a fixed tariff rate per hour of work or work shift. In this case, simply multiply the number of shifts (actually hours worked) by the daily or hourly rate.
2. The rate for a premises cleaner is 900 rubles. per shift. In August he actually worked 8 shifts. The payment amount to be accrued will be:
900*8 = 7,200 rub.
Besides, with the consent of the employer, a shortened day or an incomplete week may be agreed upon for the employee, on the basis of pregnancy, the need to care for a small child or elderly parents (Article 93 of the Labor Code of the Russian Federation).
Such a transfer is made on the basis of an employee’s application, is established by order and must be specified in an additional agreement. In this case, the salary of an employee working part-time or a week must also be reduced in proportion to the time worked.
The calculation will be made according to the formula:
Monthly salary = Salary/number of working hours per month * number of hours actually worked
3. The organization has a five-day, forty-hour work week. Based on the application, a part-time day of 7 hours was individually agreed upon for the employee from August 1st.
Let's calculate the salary: in August 21 working days (168 hours). Every day the employee did not work for 1 hour, therefore, she actually worked 147 hours.
With a salary of 30,000 rubles. her salary will be:
30,000/168 * 147 = 26,250 rub.
Payroll calculation using a piecework payment system
It involves receiving remuneration only for the results of work, and is used where the results are expressed in material equivalent. As a rule, if such a system is used in production, then a daily production rate is established for each employee, for which he receives remuneration.
In this case, it does not differ for a full and incomplete month, it takes into account only the quantitative result of the work and is produced according to the formula:
Monthly salary = Quantity of products produced*unit cost of production
Piecework wages (calculation examples):
A factory worker works on a 5/2 schedule, producing 10 products per day. In September, he missed 5 working days, taking leave without pay, and actually worked 17 days out of 22. For one product, a worker receives 200 rubles. the salary for September will be:
17*10*200 = 34,000 rub.
Calculation under commission payment system
With a commission system, it is tied to the amount of revenue, for example, to a percentage of sales. Accordingly, the higher the “usefulness” of an employee for the company, the higher his salary. And absenteeism usually has a very significant impact on employee performance.
In its pure form, commission wages are rarely used; more often you can find the option of a time-based bonus payment system, which takes into account the number of days worked and the quality of work.
This system involves payments to the employee, consisting of two parts - salary and bonus, depending on the employee’s performance in the current month (the procedure for calculating bonuses is determined by the bonus regulations or other local acts of the company).
In this case, payments for an incomplete month are calculated using two formulas - the salary and bonus part are calculated separately, after which the resulting values are summed up.
Example: The sales manager works on a 5/2 schedule, his salary consists of a salary of 10,000 rubles. and bonuses in the form of 5% of the transaction amount. In April, out of the required 22 days, he actually worked 15, but at the same time fulfilled the plan and sold services for 250,000 rubles.
The salary of this manager for April will be:
10,000/22 * 15 = 6,818.18 rubles. - salary + 12,500 rub. - bonus. Total RUB 19,318.18
Other nuances taken into account when calculating wages for an incomplete month
- Work on weekends and holidays It happens that when a month is not fully worked, employees go out to “work out” the remaining time on weekends or holidays. And even if in the end the amount of days worked corresponds to the production calendar, it is incorrect to calculate the full salary in such a situation. According to Art. 113 of the Labor Code, work on weekends or holidays must be paid to the employee at double the rate. Accordingly, the amount of accruals in such a situation should be higher than the salary.
However, there is an important nuance here. To ensure that unnecessary questions do not arise during the next inspection, any employee’s work outside of normal hours must be confirmed by order of the manager and reflected in the report card. Only then will additional “holiday” charges be considered legal.
- If the salary is for less than a month According to labor legislation, an employee’s salary must be no less (RUB 5,965). However, this rule applies only to those who have worked a full month. Therefore, if an employee has worked for several days and the amount of accruals due to him is less than 5,965 rubles, the employer does not have to pay anything up to the specified amount.
- Do I need to split the tax deduction? As you know, an employee’s income is subject to personal income tax and can be reduced through tax deductions (for example, a deduction for children). According to the Labor Code, the amount of the deduction is fixed and there is no need to recalculate it if the employee worked for less than a full month. In addition, if the deduction turned out to be more than the salary (for example, an employee worked only a few days due to sick leave), the remainder can be taken into account when calculating for the next month.
In addition, employees who calculate their salaries on their own should take into account that from the resulting amounts the employer withholds 13% income tax, and in a number of regions increasing coefficients are added to the amount.
Also, if a month is not fully worked due to sick leave, part of the “unearned” amount will be compensated in proportion to the length of service. Therefore, it may differ slightly from calculations made independently.